VBA macro for Inserting text file(having pipe as delimiter) into Excel sheet

hello,

I checked code for the same above query (VBA macro for Inserting text file(having pipe as delimiter) into Excel sheet
and want to achieve the same functionality as mentioned
at link http://www.excelforum.com/excel-prog...-to-excel.html.
but it is not applying to my Created Txt file (Data.txt)
and given error "Run time error 1004
Application defined or object defined error"
But work with texttoexcel.txt

On further investigation when i found that texttoexcel.txt in Notepad it ends with hidden Characters CR|LF
but my file Data.txt ends with LF

Im trying to find the solution but request you if you can help me on this.
I have added both the Txt files and Book 2 for macro code

Thanks for ur reply..
Yes, because it is not considering the Second line and
inserting the second line(which should come in second row of excel) in the First row itself.

Sorry, I can't come up with a way to get it to recognise the new line properly..